PART IICAPITAL VALUE

Application of this Part3.

(1)

Subject to paragraph (2), this Part applies to the following hereditaments—

(a)

any dwelling-house;

(b)

any hereditament which, though not a dwelling-house, is used partly for the purposes of a private dwelling;

(c)

any private garage;

(d)

any private storage premises.

(2)

If the Commissioner or the district valuer considers that a hereditament which is not in use will when next in use fall within any sub-paragraph of paragraph (1), the hereditament shall be deemed for the purposes of this Part to be in use and to fall within that sub-paragraph.

(3)

Schedule 1 (which makes further provision for the purposes of this Part) shall have effect.